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The Relationship Between Non-Financial Performance and Financial Performance Using Balanced Scorecard Framework: A Research in Cafe and Restaurant Sector

Devie, Devie and Tarigan, Josua and Widjaja, Deborah Christine (2012) The Relationship Between Non-Financial Performance and Financial Performance Using Balanced Scorecard Framework: A Research in Cafe and Restaurant Sector. International Journal of Innovation, Management and Technology, 3 (5). pp. 614-618. ISSN 2010-0248

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    Abstract

    Abstract— This research conducted a study on non-financial performance relationship with a financial performance. The framework used is the Balanced Scorecard. Non-financial performance is represented by employee satisfaction, service quality and customer satisfaction, while financial performance is represented by the profitability. In this research, the data collection is done by distributing questionnaires to 794 employees and customers in 55 restaurants and cafés in Surabaya-Indonesia which adopt the table service concept. The Partial Least Square for Multivariate Analysis is employed for processing the data. The result of this research is useful to be able to explore more deeply the relationship between each of the non-financial and the financial performance. Index Terms— Employee satisfaction, Profitability, Partial Least Square.

    Item Type: Article
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Faculty of Economic > Accounting Department
    Depositing User: Josua Tarigan
    Date Deposited: 18 Jun 2013 10:13
    Last Modified: 18 Jun 2013 10:13
    URI: http://repository.petra.ac.id/id/eprint/16017

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